Completing the provincial form

Step 1 - Personal information

Make sure your personal information, such as age and marital status, is entered correctly
in the Identification area of your return.

If you have a spouse or common-law partner but you are not preparing your
returns together, enter his or her information directly in the Identification
area of your return. Include his or her net income, even if it is zero.

Step 2 - Dependants information

Enter information about your dependants in the Dependant information window.
Make sure you include the name, birth date, and a brief description of disability, if any, for each dependant. Review the federal
Schedule 5 to make sure you entered all the information about your dependants.

Step 4 - Additional information

Certain credits can only be claimed by one person on behalf of the
family, so you must decide who will claim them. Such credits include
the low-income tax reduction credit for New Brunswick, Nova Scotia,
Newfoundland and Labrador, and Prince Edward Island, and the Manitoba personal tax credit, education property
tax credit, and school tax credit.

If you are preparing a coupled return, select the
check box on the provincial form of the spouse who is claiming this
credit. If you are not preparing your returns together and your
spouse or common-law partner is claiming this credit, remove the
X from the check box of your provincial
form.

Remove the X from the check
box if you are not eligible for this credit as described in the
provincial tax guide information.

Indicate which of you is claiming this credit in
the Provincial section of the Interview. Only claim this credit if
you are eligible for it, as described in the provincial tax guide
information.

If you are preparing your returns together, this
amount is automatically calculated on your provincial Schedule 2
(Provincial Amounts Transferred From Your Spouse or Common-law
Partner) and shown on line 323 of Schedule 1. If you are not
preparing your returns together, you must enter information directly
on this schedule, according to CRA guidelines.

Entering provincial tax and tax credits (interview)

Most provincial calculations are based on information (including personal information, T-slips, tuition, charitable and political contributions, etc.) entered on the federal forms. You enter this information in the earlier sections of the interview and it is automatically transferred to the provincial forms.

However, you must complete the Provincial section of the interview to calculate those tax credits that are specific to your province.

To get this credit, you (or your spouse or common-law
partner) should apply for the GST credit on page 1 of your
(or your spouse’s or common-law partner’s) return.

File your tax return

You (and your spouse or
common-law partner) should file your 2011 tax return(s) as
soon as possible.
The information you give on your return(s) will determine how much you will
get starting in July 2012.

The Saskatchewan Low-Income Tax Credit program is fully
funded by the Province of Saskatchewan.

For more information, call the Canada Revenue
Agency (CRA) at 1-800-959-1953.

Completing Form SK428, Saskatchewan Tax

Tip:

A number of provincial or territorial tax measures are distinct from corresponding federal measures. However, many
rules for calculating provincial or territorial tax are still based on the federal Income Tax Act. As a result, you may find it
easier to calculate your federal tax first. Your total taxes payable will be the same, no matter which tax you calculate first.

Complete Form SK428 if you were a resident of Saskatchewan at the end of the year.

If you had income from a business with a permanent establishment outside
Saskatchewan, complete Form T2203, Provincial and Territorial Taxes
for 2011 - Multiple Jurisdictions,
instead of completing Form SK428.

You also have to complete Form SK428 if you were a non-resident of Canada
in 2011 and you earned income from employment in
Saskatchewan or received income from a business with a permanent establishment only
in Saskatchewan.

Step 1 - Saskatchewan non-refundable tax credits (lines 5804 - 5896)

The eligibility criteria and rules for claiming most of the Saskatchewan
non-refundable tax credits are the same as for the federal non-refundable tax
credits. However, the value and calculation of some Saskatchewan non-refundable
tax credits are different from the corresponding federal credits.

To calculate some of the provincial non-refundable tax credits, use
the Provincial Worksheet.

If you prorated any of the amounts you claimed on lines 300 to
306, 315, 316, 318, 324, and 326 of your federal Schedule 1, you have to
prorate the corresponding provincial or territorial amounts on lines 5804 to
5820, 5840, 5844, 5848, 5860 and 5864.

You can claim this amount if the rules are met for claiming the amount on
line 303 of federal Schedule 1 and your
spouse's or common-law partner’s net income (line 236 of
his or her return, or the amount that it would be if he or she
filed a return) is less than $15,989.

Complete the calculation on Form SK428, and enter the
amount on line 5812.

You can claim this amount if the rules are met for claiming
the amount on line 305 of federal Schedule 1 and your
dependant’s net income (line 236 of his or her return, or the
amount that it would be if he or she filed a return) is less
than $15,989.

Complete the calculation on Form SK428, and enter the
amount on line 5816.

Note: If you were a single parent on December 31, 2011, and
you choose to include all Universal Child Care Benefit
amounts you received in 2011 in the income of your
dependant, include this amount in the calculation of his
or her net income.

If you have not already compelted federal Schedule 5, complete and attach
it to your return.

You can claim this amount if the rules are met for claiming
the amount on line 306 of federal Schedule 1 and your
dependant’s net income (line 236 of his or her return, or the
amount that it would be if he or she filed a return) is less
than $14,639.

Complete the calculation for line 5820 on the
Provincial or Territorial Worksheet.

You can claim this amount if you lived in Saskatchewan at
the end of the year and you had a dependent child for
whom all of the following conditions apply:

the child was less than 18 years of age at any time
in 2011;

the child lived with you at the end of the year (or on the
date of death for a child who died in 2011); and

no one has received a special allowance under the
Children’s Special Allowances Act for the child.

You cannot claim this credit if anyone made a claim for the
child as an eligible dependant on line 5816 or as a spouse or
common-law partner on line 5812.

If you have a spouse or common-law partner, only one of
you can claim this credit. Where both are eligible to make
this claim, the person with the lower taxable income must
make the initial claim. The other person may claim any
unused amount by completing Schedule SK(S2), Provincial
Amounts Transferred From Your Spouse or Common-Law
Partner, and filing it with his or her return.

Enter beside box 6370 the number of dependent children
you have who were born in 1993 or later. Claim $5,514 on
line 5821 for each dependent child. Please give details of
your dependent children in the chart on Form SK428.

Tip:
You may be able to transfer all or part of your amount for
dependant children born in 1993 or later to your spouse or common-law
partner. Similarly, you may be able to claim all or part of his or her
amount for dependant children born in 1993 or later. For more information, read line 5864.

You can claim this amount if you were 65 years of age or
older in 2011 and you lived in Saskatchewan at the
end of the year. You can claim it regardless of your net income.

Claim $1,169 on line 5822.

If you are completing a return for a person who died
in 2011, you can claim this amount if the person
was 65 years of age before the date of death and he or she
lived in Saskatchewan on the date of death.

Tip:
You may be able to transfer all or part of your senior
supplementary amount to your spouse or common-law
partner. Similarly, you may be able to claim all or part of
his or her senior supplementary amount. For more
information, see line 5864.

You can claim this amount if you met the rules for claiming the
amount on line 314 of your federal Schedule 1.

The amount you can claim on line 5836 is the amount on
line 314 of your federal Schedule 1, or $1,000, whichever is less.

Note:
Only residents of Saskatchewan are eligible for this
amount. If you are not a resident of Saskatchewan, you
cannot claim this non-refundable tax credit in calculating
your Saskatchewan tax even though you may have
received income from a source inside Saskatchewan
in 2011.

You can claim this amount if the rules are met for claiming
the amount on line 315 of federal Schedule 1 and your
dependant’s net income (line 236 of his or her return, or the
amount that it would be if he or she filed a return) is less
than $23,188.

You can claim this amount if you met the rules for claiming the amount on
line 316 of your federal Schedule 1.

If you were 18 years of age or over at the end of the year,
enter $8,563 on line 5844.

If you were under 18 years of age at the end of the year,
you may be eligible to claim a supplement up to a
maximum of $8,563 in addition to the disability amount
of $8,563. Complete the calculation for line 5844 on the Provincial Worksheet.

Supporting documents - If you are filing electronically, keep all your documents in case we ask to
see them at a later date. If you are filing a paper return, attach your completed
provincial or territorial Schedule 11, but do not send your other documents.
Keep all of your documents in case we ask to see
them at a later date.

Transferring and carrying forward amounts - You may
not need all of your 2011 tuition and education amounts to reduce your provincial or territorial income tax to
zero. In this case, you can transfer all or some of the unused part to
one person, either to your spouse or
common-law partner (who would
claim it on line 5864), or to your or your spouse's or common-law partner's parent or grandparent,
(who would claim it on line 5860).

You can only transfer an amount to your parent or
grandparent, or your spouse or common-law partner's parent or grandparent,
if your spouse or common-law partner does not claim an amount for you on
line 5812 or 5864.

Complete the Transfer/Carryforward of
unused amount section of your provincial or territorial
Schedule 11 to calculate the provincial or territorial amount available to
transfer, as well as Form T2202, Education and Textbook Amounts
Certificate, T2202A, Tuition, Education, and Textbook Amounts
Certificate, TL11A, Tuition, Education, and Textbook Amounts
Certificate - University Outside Canada,, TL11B, Tuition, Education, and Textbook
Amounts Certificate - Flying School or Club, or TL11C, Tuition,
Education, and Textbook Amounts Certificate - Commuter to the United
States, to designate who can claim the transferred amount and to specify
the amount this person can claim. This amount may be different from the amount calculated for the same
person on your federal Schedule 11. Enter the provincial or
territorial amount you are transferring on line 20 of your
provincial or territorial Schedule 11.

Tip: If you are transferring an amount to a
designated individual, only transfer the amount this person can use. That way,
you can carry forward as much as possible to use in a future year.

Complete the Transfer/Carryforward of
unused amount section of your provincial or territorial
Schedule 11 to calculate the amount you can carry forward to a future year.
This amount corresponds to the part of your tuition and education amounts
you do not need to use (and do not transfer) for the year.

You can claim this amount if you met the rules for claiming the
amount on line 324 of federal Schedule 1.

Enter on line 5860 the total of all provincial or territorial
amounts that each student has transferred to you as shown on his or her Form
T2202, T2202A, TL11A, TL11B, or TL11C.

Note:

The student must have entered this amount on line 20 of
his or her provincial or territorial Schedule 11. He or she may
have chosen to transfer an amount that is less than the
available provincial or territorial amount. The student
cannot transfer to you any unused tuition and education amounts carried forward from a previous year.

If you and the student were residents of different provinces or territories
on December 31, 2011,
special rules may apply. Call the Canada Revenue Agency to
determine the amount you can claim on line 5860.

Other rules rules may apply if the student has a spouse or a
common-law partner. Read line 324.

Supporting documents -If you are filing electronically or filing a paper return, do not send any documents. Keep all of your documents in case we ask to see
them at a later date.

You can claim these amounts if the rules are met for
claiming the amount on line 326 of federal Schedule 1. Complete your provincial or territorial
Schedule 2, Provincial Amounts Transferred From Your Spouse or Common-Law
Partner, and attach a copy to your return.

As a resident of Saskatchewan, you can also claim a transfer
of the unused part of your spouse’s or common-law
partner’s amount for dependent children born in 1993 or
later and senior supplementary amount.

Line 5868 - Medical expenses for self, spouse or common-law partner, and your dependent children born in 1994 or later

The medical expenses you can claim on line 5868 are the
same as those you can claim on line 330 of your federal
Schedule 1. They have to cover the same 12-month period ending in 2011 and no one can have claimed them
on a 2010 return.

In addition to the medical expenses claimed on line 5868, you can
also claim medical expenses for other dependants.

The medical expenses you can claim
on line 5872 are the same as those you can claim on
line 331 of your
federal Schedule 1. They have to cover the same 12-month
period ending in 2011 and
no one can have claimed them on a 2010 return.

Complete the calculation for line 5872 on the Provincial or
Territorial Worksheet.

Include on this line any unused graduate tax exemption
amount shown on your 2010 notice of assessment
or notice of reassessment.

Note:
The graduate tax exemption amount and the graduate
retention program tuition rebate are each distinct
programs. Please ensure that they are entered on the
appropriate line of Form SK428 or SK479, as applicable.

If you graduated in 2007 and qualified to claim the
graduate tax exemption amount, you may have received
an eligibility certificate for 2008 to claim the graduate
retention program tuition rebate. If in your 2008 return
you did not claim this rebate, you have to send a request
for reassessment of your 2008 return to the CRA. Read
"Graduate retention program tuition rebate" in
SK479 for more information.

Step 3 - Saskatchewan tax (lines 42 - 83)

Line 42 - Saskatchewan farm and small business capital gains tax credit

If you reported capital gains in 2011 from the disposition of
qualified farm property or qualified small business
corporation shares, and you were a resident of
Saskatchewan at the end of the year, you may qualify for
this tax credit.

To claim the credit, get Form T1237, Saskatchewan Farm and Small
Business Capital Gains Tax Credit, from the CRA's Web site or
by contacting the CRA (read "For more Information" below).

Enter, on line 42 of Form SK428, the amount from line 32 of
Form T1237.

Supporting documents - Attach Form T1237 to your paper return.
If you are filing electronically,
keep all your documents in case we ask to see them at a
later date

If you have to pay a federal tax on split income on line
424 of your federal Schedule 1, complete Part 2 of Form T1206, Tax
on Split Income, to calculate the provincial tax that applies
to this income. Form T1206 also contains a special rule that applies
to the amount you enter on line 428 of
your return. You can find more information about tax on split income in
the General Income Tax and Benefit Guide.

If you had any unused amount of Saskatchewan royalty tax
rebate in 2010, enter on line 56 of Form SK428
the rebate shown on your 2010 notice of assessment or notice of
reassessment.

Note:
If, in 2007, you did not claim your
unused Saskatchewan royalty tax rebate from your 2006 Form T82,
Saskatchewan Royalty Tax Rebate (Individuals), you have to send a request
to the CRA to change your 2007 return.

You can claim this credit if you contributed to a registered
Saskatchewan political party or to an independent
candidate in a Saskatchewan provincial election.

Only claim amounts from your official receipts for 2011.
Official receipts can be issued only for contributions of at least $25.

How to claim

Enter the total of your official receipts for Saskatchewan
political contributions on line 58 of Form SK428, and
calculate the amount to enter on line 59 as follows:

If the total of your official receipts is more than $1,275,
enter $650 on line 59 of Form SK428.

If the total of your official receipts is not more
than $1,275, complete the calculation for line 59 on the
Provincial Worksheet.

Supporting documents - For each contribution, attach to your paper return the official receipt signed by an official of the
recognized political party or constituency association, or the candidate's agent. If you are
filing electronically, keep your receipts in case we ask to see them.

You can claim this credit if you were a resident of
Saskatchewan at the end of the year and you made an
eligible investment in a labour-sponsored venture capital
corporation that invests in small and medium-size
businesses.

You can claim a credit for investments made in 2011 (that
you did not claim a credit for on your 2010 return) or in the
first 60 days of 2012.

If an RRSP for spouse or common-law partner became the
first registered holder of the share, either the RRSP contributor or the annuitant may claim this credit for that share.

If you invested in a Saskatchewan provincially-registered
labour-sponsored venture capital corporation, enter the
credit shown in box “Tax Credit (Provincial)” of Slip T2C
(Sask.), Saskatchewan Tax Incentives (issued by Enterprise
Saskatchewan), to a maximum of $1,000, on line 61 of
Form SK428.

If you invested in a labour-sponsored venture capital
corporation that is registered federally, enter the amount
shown in box “Tax Credit (Provincial)” of Slip T2C (Sask.),
Saskatchewan Tax Incentives (issued by Enterprise
Saskatchewan), to a maximum of $1,000, on line 62 of
Form SK428.

The maximum labour-sponsored venture capital tax credit
you can claim on line 63 of Form SK428 is $1,000.

If you have any questions about the tax credit
Slip T2C (Sask.), contact the broker from whom you
purchased the labour-sponsored venture capital shares.

Tip:
To find out about claiming the federal labour-sponsored
funds tax credit, see lines 413 and 414.

Supporting documents - Attach Slip T2C (Sask.) to your
paper return. If you are filing electronically,
keep all your documents in case we ask to see them at a
later date

You can claim this credit if you were a resident of
Saskatchewan at the end of 2011 and as a condition of your
employment you were required to provide eligible tools
for use in an eligible trade occupation.

To claim the credit, get Form T1284, Saskatchewan
Employee’s Tools Tax Credit, from the CRA’s Web site or by
contacting the CRA (read "For more information" below).

Enter, on line 66 of Form SK428, the one-time trade entry credit from
part 3 of Form T1284.

If your 2010 notice of assessment or notice of reassessment
indicates an unused one-time trade entry credit, enter this
amount on line 67 of Form SK428.

Enter, on line 68 of Form SK428, the annual maintenance credit from part
4 of Form T1284.

If you do not need all of your 2011 one-time trade entry
credit to reduce your provincial tax to zero, you can carry
forward any unused amount for two years.

Supporting documents - Attach Form T1284 to your paper return.
If you are filing electronically,
keep all your documents in case we ask to see them at a
later date

You can claim this credit if you purchased shares from a mining exploration
corporation in 2011. The company's
exploration expense must be in Saskatchewan.

The credit is 10% of the eligible expenses, and it will be
used to reduce your Saskatchewan tax in the year in which
it is claimed. Any unused amounts can be carried forward
for 10 years or carried back for 3 years.

Enter on line 72 of Form SK428 the total of the credits
shown on each Slip SK-METC, Mineral Exploration Tax
Credit Certificate, for 2011, you received from mining
exploration corporations that incurred qualifying expenses in Saskatchewan.

If you received a Form T5013A, Statement of Partnership Income for Tax
Shelters and Renounced Resource Expenses, with an amount in box 143, use
only the amounts shown on your SK-METC slips to make this claim.

If your 2010 notice of assessment or
notice of reassessment indicates an unused mineral exploration tax
credit, enter this amount on line 73 of Form SK428.

Unused mineral exploration tax credit

If you cannot use all of your tax credit and you want to
carry back the unused amount to previous years, use the
chart for lines 76 to 81 on Form SK428 to calculate the
available amount.

Enter on line 79 of Form SK428 any part of this amount that
you want to carry back to reduce your 2010 Saskatchewan
tax. Enter on line 80 any amount you want to carry back
to 2009 and on line 81 any amount you want to carry back
to 2008.

Any unused amount not carried back to a previous year on
line 79, 80, or 81 will be shown on your 2011 notice of
assessment or notice of reassessment.

Supporting documents - Attach slips SK-METC to your paper return.
If you are filing electronically,
keep all your documents in case we ask to see them at a
later date

For more information

If you have questions about Saskatchewan income tax
and credits (including the labour-sponsored venture
capital tax credit), visit the CRA Web site at http://www.cra.gc.ca
or call the CRA at 1-800-959-8281.